Administrative Law › Constitutional Law › Nonprofit Law

Act 55 Charitable Exemption Standards Undermined Further

The usefulness of the objective Charitable Exemption Standards set out in Act 55 of 1997, the Purely Public Charity Act, seems to have been further undermined by a recent Commonwealth Court decision. As discussed in our May...more

IRS Releases Proposed Regulations on Requirements for Tax-Exempt Hospitals

On June 22, only days before the Supreme Court is expected to rule on the constitutionality of the Patient Protection and Affordable Care Act (“PPACA”), the Treasury Department released proposed regulations under Internal...more

Pennsylvania Supreme Court Confirms Supremacy of HUP Test for Determining Real Estate Tax Exemptions

On April 25, 2012, the Pennsylvania Supreme Court issued a potentially explosive decision to 501(c) corporations in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals; No. 16 MAP 2011. At issue was...more

Feds Seeking Public Comments on Religious Objections to Contraceptive Coverage

Last week HHS, DOL and Treasury issued an advanced notice of proposed rule-making seeking public comments on how best to accommodate the objections raised by religious organizations to mandated contraceptive coverage. HHS has...more